Amended 1964, 1969, 1975, 1978, 1984, 1986, 2017
- 2017 Pub. L. 115-97 Pub. L. 115–97, § 13001(b)(2)(B), redesignated par. (5) as (4) and struck out former pars. (4) and (6) which read as follows:
- 2017 “(4) For alternative tax in case of capital gains, see section 1201(a).
- 2017 “(6) For limitation on benefits of graduated rate schedule provided in section 11(b), see section 1551.”
- 2017 Pub. L. 115-97 Pub. L. 115–97, § 12001(b)(12), struck out par. (7) which read as follows: “For alternative minimum tax, see section 55.”
- 1986 Pub. L. 99-514 Pub. L. 99–514 amended par. (7) generally, substituting “alternative minimum tax” and “55” for “minimum tax for tax preferences” and “56”, respectively.
- 1984 Pub. L. 98-369 Pub. L. 98–369 redesignated pars. (7) and (8) as (6) and (7), respectively. Former par. (6), which referred to section 1451 for withholding of tax on tax-free covenant bonds, was struck out.
- 1978 Pub. L. 95-600 Pub. L. 95–600 substituted “benefits of graduated rate schedule provided in section 11(b)” for “the $25,000 exemption from surtax provided in section 11(c)”.
- 1975 Pub. L. 94-12 Pub. L. 94–12 substituted “$50,000” for “$25,000” for a limited period. See Effective and Termination Dates of 1975 Amendment note set out below.
- 1969 Pub. L. 91-172 Pub. L. 91–172 added par. (8).
- 1964 Pub. L. 88-272 Pub. L. 88–272 struck out par. (8) which referred to section 1503 for additional tax for corporations filing consolidated returns.
(1) For tax on the unrelated business income of certain charitable and other corporations exempt from tax under this chapter, see section 511.
(2) For accumulated earnings tax and personal holding company tax, see parts I and II of subchapter G (sec. 531 and following).
(3) For doubling of tax on corporations of certain foreign countries, see section 891.
(4) For rate of withholding in case of foreign corporations, see section 1442.
Amended 2017
- 2017 Pub. L. 115-97 Pub. L. 115–97, § 13001(b)(2)(B), redesignated par. (5) as (4) and struck out former pars. (4) and (6) which read as follows:
- 2017 “(4) For alternative tax in case of capital gains, see section 1201(a).
- 2017 “(6) For limitation on benefits of graduated rate schedule provided in section 11(b), see section 1551.”
(5) For alternative minimum tax, see section 55.
Amended 2017, 2022
- 2022 Pub. L. 117-169 Pub. L. 117–169 added par. (5).
- 2017 Pub. L. 115-97 Pub. L. 115–97, § 13001(b)(2)(B), redesignated par. (5) as (4) and struck out former pars. (4) and (6) which read as follows:
- 2017 “(4) For alternative tax in case of capital gains, see section 1201(a).
- 2017 “(6) For limitation on benefits of graduated rate schedule provided in section 11(b), see section 1551.”